General information
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Definition
The Tax on Fluorinated Greenhouse Gases is an indirect tax levied on the consumption, in Spanish territory, of the fluorinated greenhouse gases included in its objective scope and of the mixtures that contain them.
The regulation of the tax has been amended, with effect from 1 September 2022, by Law 14/2022 of 8 July amending Law 19/2013 of 9 December on transparency, access to public information and good governance, in order to regulate the statistics of micro, small and medium-sized enterprises (MSMEs) in public procurement.
As a consequence of this amendment, from 1 September 2022, the tax is regulated by the following rules:
Article 5 of Law 16/2013 of 29 October establishing certain measures in the field of environmental taxation and adopting other tax and financial measures, to which a link is attached.(wording according to Law 14/2022)
Royal Decree 712/2022 of 30 August, approving the Regulation on the Tax on Fluorinated Greenhouse Gases.
Order HFP/826/2022, of 30 August, approving form 587 "Tax on Fluorinated Greenhouse Gases.Self-assessment" and form A23 "Tax on Fluorinated Greenhouse Gases.The form and procedure for the submission of such applications is determined, and the entry in the territorial register and the keeping of stock accounts are regulated.